As for his statement:

“The hearts of the servants are between two fingers of the Most Merciful,”

its apparent meaning does not indicate that the heart is connected to the fingers, touches them, or contains them within it. Nor does someone’s saying, “This is between my two hands,” imply that it is in direct contact with his hands. Likewise, saying, “The clouds held in service between heaven and earth,” does not imply that they touch heaven and earth. There are many similar examples.

A similar kind of claim is to treat an expression as equivalent to another that is not equivalent to it. Thus, concerning His words:

“What prevented you from prostrating to what I created with My two hands?”

it has been said that they are equivalent to His words:

“Have they not seen that We created for them livestock from what Our hands have made?”

Yet these two expressions are not equivalent. In the latter, He attributes the action to the hands, making it similar to His words:

“Because of what your hands have earned.”

In the former, however, He attributes the action to Himself, saying:

“What I created,”

and then:

“With My two hands.”

Furthermore, in this passage He refers to His holy Self in the singular, while using the dual form for the two hands, as in His words:

“Rather, both His hands are outstretched.”

In the other passage, He attributes the hands to Himself using the plural pronoun, making it comparable to His words:

“Sailing under Our eyes.”

This use of the (plural is analogous to His words:

“In His hand is the dominion,”

and “In His hand is all good,” in the (singular. Allah, glorified and exalted is He, sometimes refers to Himself in the singular, whether by an explicit noun or a pronoun, and sometimes in the plural, as in His words:

“Indeed, We have granted you a clear victory,”

and other similar passages. He never refers to Himself in the dual, for the plural form conveys the magnification that He deserves, and may also signify the meanings of His names.